Village Reflects How They Were Awarded Most Improved Audit

MILAN, NM – Following being awarded for Most Improved Audit for FY 2022 from the State Auditor Interim Manager/Finance Director Candi Williams and Mayor Felix Gonzales wanted to thank their employees for their work at the village and how they earned the award.

Williams said that when she started at the village in 2021, the previous year’s audit was a disclaimer of opinion with 24 audit findings. Between January and June, Williams requested assistance from the Department of Finance and Administration and Budget and Finance Analyst Michael Steininger, who was previously the Special Coordinator, to clean up the finances of the village. At the time the village had 26 bank accounts, the village then went to pulled cash and they now currently have five bank accounts. Following the cleanup, Williams sat down with all the village employees and brainstormed how they could correct the audit findings from the previous year.

After correcting the audit findings, the village then had an audit which gave them a qualified opinion with only eight findings. Williams said, “I was only there for a few months, so we couldn’t get it completely cleaned up.” The next year the village worked to tweak internal controls and make sure everything was running smooth. Williams said they also spent a lot of time learning how the systems work. Williams said, “A lot of them knew the processes that they were doing, but they didn’t know why. We spent a lot of time learning this is why, how it happens this way and we had our [FY 2022] audit and I about fell out of my chair when he said, ‘We can’t find anything.’” Williams also said that with a zero-finding audit that the village has more opportunities for funding and grants.

Williams said, “It’s the employees they do it. If they are not doing the beginning steps right then it creates bigger messes… It was a team effort, we put our minds together and said, ‘Alright, we have way too many audit findings how can we fix this?’… I think the biggest thing that I can say is employees who care, who take their time, who are efficient and the support to explain why they are doing things.”

Mayor Gonzales said, “When Candi first started on finances… She started at the bottom, so she started with all the employees and [Village Clerk] Denise Baca, she helped a lot.” Mayor Gonzales said that his main role was to encourage all of the employees. He said, “Like I said you can’t do it without them, there’s no way you can do it without the employees.” Williams said, “You have to have the knowledge… but having the support of the board and the mayor, and employees who actually care and want to do it right made all the difference, because the board was so supportive.”

Williams said a majority of audit findings are the cash balances not matching up, the second majority of audit findings is fixed assets. Williams said, “Anything over $5,000 has to go on a fixed asset list. Fixed assets are tough, but we have a team.” The third majority of audit findings is internal control, Williams said that no one should have too much power and there should be oversite, “I never sign anything without someone knowing what I am signing. No finances are spent, procured, incumbered without multiple eyes on it to make sure that it is not waste, fraud or abuse.”

Mayor Gonzales said, “We’re family because… they come to us [with questions or concerns]. No one wants to be left out, we don’t leave anyone out, there are no favorites, and everyone has a part. I always thank my employees; it’s amazing the response that you get when you treat them that way. That’s why we are in the shape that we are in.”